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Engagement Letter Agreed Upon Procedures - Justice Court December 18, 2025 Town of Hamburg 6100 South Park Avenue Hamburg, NY 14075 We are pleased to confirm our understanding of the terms of our engagement and the nature and limitations of the services we are to provide for Town of Hamburg’s Justice Court. We will apply the agreed-upon procedures listed in the attached schedule that were specified and agreed to by the Town of Hamburg (the Town) on the Town of Hamburg Justice Court (the Court) records for the year ended December 31, 2025. Our engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures performed or to be performed is solely the responsibility of those parties specified in the report and we will require an acknowledgment in writing of that responsibility. Consequently, we make no representation regarding the sufficiency of the procedures described in the attached schedule either for the purpose for which the agreed-upon procedures report has been requested or for any other purpose. Because the agreed-upon procedures listed in the attached schedule do not constitute an examination or review, we will not express an opinion or conclusion on the Court. In addition, we have no obligation to perform any procedures beyond those listed in the attached schedule. We plan to begin our procedures in approximately February 24, 2026. We will issue a written report upon completion of our engagement that lists the procedures performed and our findings. Our report will be addressed to Town Board. If we encounter restrictions in performing our procedures, we will discuss the matter with you. If we determine the restrictions are appropriate we will disclose the restrictions in our report. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. Our report is not expected to be restricted to the use of specified parties. There may exist circumstances that, in our professional judgment, will require we withdraw from the engagement. Such circumstances include the following: • You refuse to provide written agreement to the procedures and acknowledge that they are appropriate for the intended purpose of the engagement. • You fail to provide requested written representations, or we conclude that there is sufficient doubt about the competence, integrity, ethical values, or diligence of those providing the written representations, or we conclude that the written representations provided are otherwise not reliable. • We determine that the description of the procedures performed or the corresponding findings are misleading in the circumstances of the engagement. • An agreed-upon procedures engagement is not designed to detect instances of fraud or noncompliance with laws or regulations; however, should any such matters come to our attention, we will communicate them in accordance with professional standards and applicable law. In addition, if, in connection with this engagement, matters come to our attention that contradict the Court, we will communicate such matters to you. -1- 84